Petty Cash Fund Entries Journalize the entries to record the following: a. Check is issued to establish a petty cash fund of $600. b. The amount of cash in the petty cash fund is now $198. Check is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $233; miscellaneous selling expense, $96; miscellaneous administrat expense, $60. If the amount of the check to replenish the fund plus the balance in the fund do not equal $600, record the discrepancy in the cash short and over account. a. Journalize the entry to establish the petty cash fund. If an amount box does not require an entry, leave blank. 38 b. Journalize the entry to replenish the petty cash fund. If an amount box does not require an entry, leave it blank